高校养老保险制度改革研究

发布时间：2018-02-24 12:33

本文关键词： 高校养老保险制度改革　出处：《中南大学》2012年硕士论文　论文类型：学位论文

【摘要】：基本养老保险本应涵盖全部居民,但是在我国这一体系中,事业单位养老保险却相对缺失,尤其作为事业单位重要组成部分的高校,其养老保险制度一直沿革着计划经济时期的政策,随着社会的进步、经济的发展,现行养老保险政策已经愈来愈跟不上时代的步伐,甚至阻碍了高校的建设发展。2008年3月,国家决定在山西省、浙江省、广东省、上海市、重庆市先期开展试点改革,与事业单位分类改革试点工作配套推进。这意味着几十年来事业单位由国家统包统管的制度将被打破,改革的目的究竟是“建机制”还是“甩包袱”值得深入探讨,这正是本论文选题的出发点。除去绪论和结论及展望外,论文首先论述了养老保险制度相关理论接着对我国高校养老制度现状进行了分析进而提出了我国高校养老保险制度改革的内容,再从高校养老保险制度的转制成本、收入分配效应、可持续性等几方面分析了高校养老保险制度改革的可行性,最后是案例分析,通过对Z大学转制成本的具体计算与分析、z大学养老保险支出计算与分析进一步应证了高校养老保险制度改革的可行性。
[Abstract]:The basic old-age insurance should cover all the residents, but in this system of our country, the pension insurance of the public institution is relatively absent, especially the university, which is an important part of the institution of public institution. Its old-age insurance system has been evolving the policy of planned economy period. With the progress of society and the development of economy, the current endowment insurance policy has been unable to keep up with the pace of the times, and even hindered the construction and development of colleges and universities. March 2008, The state has decided to carry out pilot reforms in Shanxi Province, Zhejiang Province, Guangdong Province, Shanghai City and Chongqing Municipality, This means that the system of public institutions under the control of the state turnkey over the past decades will be broken, and whether the purpose of the reform is to "build a mechanism" or "dump the burden" is worthy of further discussion. This is the starting point of this thesis. In addition to the introduction, conclusions and prospects, the paper first discusses the relevant theories of the endowment insurance system, and then analyzes the current situation of the pension system in colleges and universities in China, and then puts forward the content of the reform of the pension insurance system in colleges and universities in China. Then it analyzes the feasibility of the reform of the old-age insurance system in colleges and universities from several aspects, such as the transformation cost, income distribution effect, sustainability and so on. Finally, the case study is given. Through the detailed calculation and analysis of the cost of the transformation of Z University, the feasibility of the reform of the pension insurance system in the university is further proved by the calculation and analysis of the expenditure of the pension insurance in the university.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F842.67;G647

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